Sustainability Reporting and Assurance

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Businesses have a large impact on the nourishment of countries and their people. In order for businesses to be successful in their operations, it is important for them to take into account all of their stakeholders – not only as consumers but also as contributors to the business. Thus, inclusive growth – which stems from the belief that there is a direct correlation between business success and the social, environmental and economic prosperity of all communities and countries – plays a very crucial role in business accomplishments.

In line with this, ethical business, social responsibility, and sustainable development are a few more of the intertwined concepts that have been making rounds of the international business sector. The recognition of the importance of inclusive growth in India has led to a larger amount of resources being invested in it. In addition, encouragement from the government in the form of the National Voluntary Guidelines on Social, Environmental and Economic Responsibilities of Business (Ministry of Corporate Affairs, Government of India) is also testament to the importance of inclusive growth in India.

The actual impact created by this increasing investment from business and the government is greatly dependent on two factors: the effectiveness with which inclusive growth activities are carried out, and the stakeholder accountability demonstrated through this process. These dependencies in turn are determined by the levels of transparency maintained and the quality of systems and procedures in place to carry out inclusive growth initiatives.

Worldwide, there are numerous principles, guidelines, standards, certifications, and reporting frameworks which have been designed in order to meet these very needs of increasing transparency and improving the quality of systems and processes of an organization’s sustainability initiatives. Examples are SA 8000, AA1000, ISO 26000, Global Reporting Initiative, etc. The SA 8000 is an auditable certification standard based on international workplace norms. The AA1000 are principles standards which provide a set of principles to frame and structure the way in which organizations understand, govern, administer, implement, evaluate and communicate their accountability. The ISO 26000 is a set of management and leadership guidelines for social responsibility. The Global Reporting Initiative is the world’s leading sustainability reporting mechanism. India’s National Voluntary Guidelines apart from providing guidelines on social, environmental and economic responsibilities of businesses, also provides a reporting framework template for organizations who do not already prepare sustainability reports.

Bearing the above frameworks in mind, it is crucial to remember that inclusive growth involves the collaboration of various stakeholders. This highlights the need to build trust amongst one another in order to truly move forward in the direction of inclusive growth. Building of trust implies that stakeholders must be assured that what a business states is actually what it undertakes. This is where assurance mechanisms and verification of sustainability reporting through third party verifications comes into play.

It is interesting to note that over the past three years (2009, 2010 and 2011), 23, 25 and 18 businesses respectively have reported on their activities using the GRI framework . Sustainability reporting through other mechanisms too has been on the lower scale.

Countries like the United States of America, Spain, and Brazil, are forerunners as far as reporting through GRI is concerned with 127, 117, and 75 reports being submitted in 2011 respectively. For India to retain its competitive advantage and keep pace with the sustainability direction the world is taking, the country needs to pay heed to the fervency with which it implements sustainability reporting and assurance.

Guaranteed High Returns on Investment: Investing in the Women

Women 4 Comments »

What are the preconditions of a healthy infant:

-During pregnancy, the mother must have access to sufficient quality and quantity food including during pregnancy and lactation
-During pregnancy woman and breastfeeding period, the mother must take iron folic acid supplements daily to reduce maternal anaemia and improve pregnancy and lactation outcomes
-During adolescence, girls must be protected against undernutrition and nutritional deficiencies like anaemia through dietary counseling, weekly iron and folic acid supplementation, twice yearly de-worming prophylaxis
Regular consumption of salt with adequate levels of iodine is required by all pregnant women in order to prevent foetal brain damage associated with iodine deficiency
-Women must avoid early marriage and pregnancy

What this indicates is that at the core of any nutrition program for the infants is actually a program to improve the health outcomes of the mothers. Of course, woman’s health and well-being has its own inherent qualities and every women has a right to good health whether or not she is a mother. However, the point here is that any program that addresses nutritional needs of the children acknowledging it as the building block of the future must start with the women. This pertains not just to health but also to education as significant disparity in nutritional status can be explained by mothers’ education and literacy. Studies have found a significant association between low maternal literacy and poor nutrition status of young children. A healthy and educated mother who enjoys a good social standing is the best guarantee for a healthy child and indeed of development.

- Ipsita Sapre

Teacher Student Relationship and the Dalit Question

Environment No Comments »

In the context of student-teacher relationship, the Dalit dimension takes a new form. While, it is one of the most fundamental relationship an individual has and is at the core of the learning process, it often takes an ugly turn. There are several reports of Dalit students being abused by non Dalit teachers. Typically, these teachers do not belong or stay in the same village. As a result of discriminatory treatment, large number of Dalit children are intimidated and drop out of such oppressive school environments, especially in the early stages, leading to high drop out rates.

In order to address the problem, there were directives to employ Dalit teachers. However, such teachers also reported mistreatment not just by fellow teachers but also by parents of the children. There are instances where the children have refused to eat mid day meals prepared by Dailt cooks. There have been instances of abuse and unfortunately, these have not been dealt with the severity such acts deserved. Such actions that indicate part lethargy and part complicity have only eroded the faith of the Dalit students and teachers in the educational system.

It is indeed shameful that the place of education becomes the stage for perpetuating inequity and the student-teacher relationship that is accorded such a high place in Indian society has become subservient to regressive caste practices. Is there a way out of this?

- Ipsita Basu

FCRA: looking beyond control and power

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What was the stated objective of the Foreign Contribution Regulation Act (FCRA)? FCRA came into being with the purpose of maintaining a watch on the foreign exchange received by Non-Governmental Organizations (NGOs). The intention was to ensure that the contributions received were used for the purposes specified, and that these were consistent with the principles of national sovereignty.

The stated purpose is stated to install a mechanism to regulate receipt and utilization of foreign contribution. However, other than putting barriers to sourcing funding from abroad, what has been the contribution of FCRA in terms of a serious engagement to monitor utilization? An NGO that wishes to utilize funds of a foreign development funding agency has to register under the FCRA Act. However, as a practice organizations have to apply for prior permission for any funds that it is likely to receive. The department invariably gets a survey done of the applicant organization by state intelligence agencies. While as a procedure it seems reasonable, the practical difficulties it presents to the NGO is enormous and takes a big toll on their time and resources.

Finally, does FCRA really meet its objective- Does it really compare the costs of targets achieved with what was proposed? Do the officials really ever visit the field to verify to monitor achievements as stated in the documents?

Is it not time we looked as Acts as constructive instruments and not as instruments to control power.

- Ipsita Sapra

Anti-Graft Movement: In need of reorientation

corruption No Comments »

What is most disturbing about the personality cult of the anti-graft movement?

Why not Gandhian Anna Hazare or yoga guru Ramdev baba? What is wrong in having a torch bearers of the movement? After all don’t movements need a face to rally around?

The question is- is this the kind of civil society led mass movement against corruption we were talking about.? Are we not, once again, getting mobilized around an individualistic pursuit where the masses are just ‘herds’.

How do we address complex issues like corporate-politician relationship? Where is the public education that is required for something as complex as the Lokpal bill? Where is the public debate beyond the newspaper articles, TV shows , mostly in English language and web based interactions, again in English.

It is perhaps time to introspect and reflect on the way the movement is being carried out. Perhaps it is time to re-orient – moving away from individuals and getting mobilized about the issues.

- Ipsita Basu

Anti-Graft Movement: In need of reorientation

corruption No Comments »

What is most disturbing about the personality cult of the anti-graft movement?

Why not Gandhian Anna Hazare or yoga guru Ramdev baba? What is wrong in having a torch bearers of the movement? After all don’t movements need a face to rally around?

The question is- is this the kind of civil society led mass movement against corruption we were talking about.? Are we not, once again, getting mobilized around an individualistic pursuit where the masses are just ‘herds’.

How do we address complex issues like corporate-politician relationship? Where is the public education that is required for something as complex as the Lokpal bill? Where is the public debate beyond the newspaper articles, TV shows , mostly in English language and web based interactions, again in English.

It is perhaps time to introspect and reflect on the way the movement is being carried out. Perhaps it is time to re-orient – moving away from individuals and getting mobilized about the issues.

For more articles on anti-graft movement in India do visit http://www.csopartners.org.in/blog

Child Sex Ratio: Alarming Trends

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A district-wise study of the sex ration trend in India derived from comparing census results from 2011 and 2001 hints that that sex selective abortion in making inroads into hitherto untouched communities. Child Sex Ration, measured as the number of girls in the age group of 0 to 6 years per 1000 boys, has declined in 431 districts. The North Eastern States like Manipur and Nagaland with their matriarchal society that were considered to be gender equitable have shown decline in the child sex ratio – In Nagaland, the ratio has dropped from 964 to 944 and in Manipur from 957 to 934.Disturbingly, in the 75 districts where the tribal population comprises 50 percent or more of the population, Child Sex Ratio has declined over the decade in 52 districts. However, despite the decline the sex ratio is in the range of 950, which is much above the national average (Times of India, June 3). The trend has been most shocking in Jammu and Kashmir where the decadal fall has been radical with districts like Pulwama , Badgam and Kupwara showing a decline in the range of – 167 to -173 over the last decade. However, it is felt that this trend is more apparent because the 2001 census was not carried out in the most robust fashion in the districts because of wide spread militancy then and the picture that is emerging now is much closer to reality.

Unfortunately, the same medical facilities and infrastructure that are so useful for monitoring fetal development and for protecting the well-being of the women by creating facilities for safe abortion are misused for sex selective abortions. Areas that have increasing coverage of Ultra Sound Scanning are those that have reported declining sex ratio.

To read more click here
-Ipsita Basu

FCRA: looking beyond control and power

General No Comments »

What was the stated objective of the Foreign Contribution Regulation Act (FCRA)? FCRA came into being with the purpose of maintaining a watch on the foreign exchange received by Non-Governmental Organizations (NGOs). The intention was to ensure that the contributions received were used for the purposes specified, and that these were consistent with the principles of national sovereignty.

The stated purpose is stated to install a mechanism to regulate receipt and utilization of foreign contribution. However, other than putting barriers to sourcing funding from abroad, what has been the contribution of FCRA in terms of a serious engagement to monitor utilization? An NGO that wishes to utilize funds of a foreign development funding agency has to register under the FCRA Act. However, as a practice organizations have to apply for prior permission for any funds that it is likely to receive. The department invariably gets a survey done of the applicant organization by state intelligence agencies. While as a procedure it seems reasonable, the practical difficulties it presents to the NGO is enormous and takes a big toll on their time and resources.

Finally, does FCRA really meet its objective- Does it really compare the costs of targets achieved with what was proposed? Do the officials really ever visit the field to verify to monitor achievements as stated in the documents?

It is not time we looked as Acts as constructive instruments and not as instruments to control power.

-Ipsita Basu

FCRA: looking beyond control and power

General No Comments »

What was the stated objective of the Foreign Contribution Regulation Act (FCRA)? FCRA came into being with the purpose of maintaining a watch on the foreign exchange received by Non-Governmental Organizations (NGOs). The intention was to ensure that the contributions received were used for the purposes specified, and that these were consistent with the principles of national sovereignty.

The stated purpose is stated to install a mechanism to regulate receipt and utilization of foreign contribution. However, other than putting barriers to sourcing funding from abroad, what has been the contribution of FCRA in terms of a serious engagement to monitor utilization? An NGO that wishes to utilize funds of a foreign development funding agency has to register under the FCRA Act. However, as a practice organizations have to apply for prior permission for any funds that it is likely to receive. The department invariably gets a survey done of the applicant organization by state intelligence agencies. While as a procedure it seems reasonable, the practical difficulties it presents to the NGO is enormous and takes a big toll on their time and resources.

Finally, does FCRA really meet its objective- Does it really compare the costs of targets achieved with what was proposed? Do the officials really ever visit the field to verify to monitor achievements as stated in the documents?

- Ipsita Basu

ICT: Looking at the positives

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In development, there is often a tendency to declare one thing as a panacea and then if if does not work as expected, reject it completely. Before writing-off Information and Communication Technology (ICT) based developmental interventions, it is important to be fair to the important contributions that it has made and continues to make.

· In the fishing villages surrounding Pondicherry, for example, the MSSRF Knowledge Center saves lives by sharing expected wave patterns for the day.

· At AP Online centers, users paying utility bills save travel over long distances at a small additional cost.

· N-Logue offers videoconferences and webchats across a region with experts on health, agriculture, animal husbandry

Source: “Enabling ICT for rural India”, Asia-Pacific Research Center, Stanford University (Available at http://iis-db.stanford.edu/pubs/20972/ICT_full_Oct05.pdf).

ICT has began to play a very important role in e-governance, especially in the rural areas. The villagers typically require a range of government services: customized information such as land records and birth certificates; ‘below poverty line’ certificates, entitlement and social services like old age pension, widow pension, disability pension; taxation, postal, banking and utility services. While at present the reach of e-governance is nowhere near the expected or anticipated levels, this is, as various studies confirm, is one of the most valuable service areas owing to higher transparency and convenience. It is important to realize that the problem is not with ICT but that the programs are not well thought through.

Do you agree with it?

- Ipsita Basu